S. 364 — Hearing Protection Act

This section removes silencers from the definition of a "firearm" under the National Firearms Act (NFA) (i.e., silencers will no longer be subject to NFA registration requirements, special background checks, or the $200 transfer tax). The amendment applies to calendar quarters beginning more than 90 days after enactment.

This section provides that a person acquiring or possessing a firearm silencer in accordance with the Gun Control Act of 1968 (chapter 44 of title 18, U.S. Code) meets the registration and licensing requirements of the National Firearms Act. (Thus, firearm silencers are exempt from National Firearms Act registration and the $200 transfer tax if acquired or possessed in compliance with the Gun Control Act.)

This section preempts certain state and local laws on firearm silencers by amending 18 U.S.C. 927 to provide that, notwithstanding the general preservation of state law absent direct conflict with federal law, any state or local tax—other than a generally applicable sales or use tax—on the making, transferring, using, possessing, or transporting of a firearm silencer in or affecting interstate or foreign commerce, or any marking, recordkeeping, or registration requirement with respect to such a silencer, has no force or effect.

This section directs the Attorney General to destroy, not later than 365 days after enactment, (1) any registration of a silencer maintained in the National Firearms Registration and Transfer Record, (2) any application to transfer filed that identifies the transferee of a silencer, and (3) any application to make filed that identifies the maker of a silencer.

This section amends chapter 44 of title 18, U.S. Code, as follows: (1) revises the definition of “firearm silencer” and “firearm muffler” in section 921(a)(25) to mean any device designed or redesigned to silence, muffle, or diminish the report of a portable firearm and attach thereto, or the outer tube or other single part providing primary housing for internal sound-reduction components that attaches thereto; (2) in section 922(b), expands licensed dealer prohibitions on sales to persons under 18 and certain interstate deliveries to include firearm silencers and firearm mufflers in addition to shotguns and rifles; and (3) in section 923(i), requires licensed importers and manufacturers to serialize firearm silencers and mufflers by engraving or casting a serial number on the outer tube or primary housing part (with variances available from the Attorney General if marking that part is impractical).

This section imposes a 10% excise tax on firearm silencers or firearm mufflers (i.e., any device for silencing, muffling, or diminishing the report of a portable firearm) by adding them to the list of articles taxable at that rate under IRC §4181. It makes conforming amendments to §§4181 and 4182 to integrate silencers and mufflers into the statutory structure and ensure they are eligible for certain exemptions (e.g., sales to government entities). The amendments apply to articles sold by the manufacturer, producer, or importer in any calendar quarter beginning more than 90 days after enactment.